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Substantive audit procedures in the inventory process are
Equity Theory
A theory in social psychology that explains how perceptions of fairness influence motivation, satisfaction, and behavior in interpersonal relationships.
Input
The information, resources, or contributions provided towards achieving a specific goal or outcome.
Sound Judgment
The ability to make sensible, wise, and well-informed decisions based on the available information.
Communication Competency
The ability to effectively convey and receive messages in interpersonal and group settings, encompassing both verbal and non-verbal skills.
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Q108: The client may use a variety of